Abstract

HUESCA REYNOSO, Luis; LLAMAS REMBAO, Linda  and  CALDERON VILLARREAL, Cuauhtémoc. Distributional effects on excise taxes among Mexican households. Contad. Adm [online]. 2019, vol.64, n.3, e108.  Epub Aug 12, 2020. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2018.2016.

This paper measures the effect of excise taxes on specific goods for Mexican households. A semi-para-metric quantile approach with a functional relationship to explain the payments of excise taxes for five category goods is used (high-calorie food, alcohol, tobacco, gasoline and diesel and others), using house-hold consumption microdata in per capita units and attributes of the household head as explanatory vari-ables as well. Findings show an average tax elasticity of -0.30 as a response in consumption of such goods. In addition, quintile 1 bare a greater share of the tax burden and elasticities varies significantly along the quintiles, with gasoline as the product with the greatest variation. It is original because it offers an alternative way to estimate not only incidence but also redistributive impacts on the payment of excise taxes with a semi-parametric measure along the quintile distribution for each good taxed.

Keywords : Tax burden; Excise taxes; Elasticity; Semi-parametric analysis; H22; H23; D12; C14.